Reyna, Febriyanti (2018) Effect of Profitability, Sales Growth, and Company Size on Tax Avoidance (Empirical Study on Manufacturing Companies Listed In Indonesia Stock Exchange Year 2013-2016). Skripsi. Accounting Bachelor’s Degree Study Program. Faculty of Economics. Setia Budi University. Skripsi thesis, Universitas Setia Budi Surakarta.
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Abstract
The purpose of this study is to examine the factors that affect tax avoidance on companies listed on the Indonesia Stock Exchange. The dependent variable used in this study is tax avoidance as measured by Cash Effectve Tax Rate. These independent variables are Return On Assets, Sales Growth, and Company Size. The population in this study are companies listed on the Indonesia Stock Exchange period 2013-2016. The sample in this research is 135 company for 5 year period, this research used purposive sampling method. Data analysis technique used in this research is multiple linear regression analysis technique using SPSS program. The results showed that: 1) Return On Assets have a negative significant effect on tax avoidance. 2) Sales Growth has no effect on tax evasion. 3) firm size has a positive effect on tax avoidance. Keywords: Tax Evasion, Return On Assets, Sales Growth, Company Size.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Tax Evasion, Return On Assets, Sales Growth, Company Size. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi > Prodi S1 Akuntansi |
| Depositing User: | magdalena kartika ningsih |
| Date Deposited: | 26 Sep 2019 04:50 |
| Last Modified: | 26 Sep 2019 04:50 |
| URI: | http://repo.setiabudi.ac.id/id/eprint/374 |
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